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The mixed supply of Gota Mix and Chutney powder shall be considered as a supply of Gota Mix, whereas mixed supply of Bhajiya Mix and Chutney powder shall be considered as a supply of Bhajiya Mix both attracting GST liability of 5%.
In the matter of Dipakkumar Kantilal Chotai
(2021) TaxCorp(IDT) 4568 (AAR)
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Polypropylene Woven and Non-Woven Bags would be classified as plastic bags under HS code 3923 and would attract 18% GST.
In the matter of Rotex Fabric Pvt. Ltd.
(2021) TaxCorp(IDT) 4567 (AAR)
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The supply of the products Zn EDTA and Fe EDTA by the applicant to the recipient, who is not registered under the Fertilizer Control Order, 1985, will have any impact on the applicability of particular S. No. of the Schedules of the Notification No.1/2017-Central Tax (Rate) (as amended).
In the matter of Shivam Agro Industries
(2021) TaxCorp(IDT) 4566 (AAR)
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Pure service though not defined in CGST Act, means any activity/ supply, which does not involve goods.
In the matter of Jayshreeben Rameshchandra Kothar
(2021) TaxCorp(IDT) 4565 (AAR)
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Applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 for acting as a pure agent.
In the matter of Bhadresh Kumar Rameshchandra Dave
(2021) TaxCorp(IDT) 4564 (AAR)
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Applicant making an outward supply of works contract service and is not prohibited from claiming ITC either under clause (c) or clause (d) of section 17(5) of the GST Act.
In the matter of Sital Kumar Poddar
(2021) TaxCorp(IDT) 4563 (AAR)
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The Applicant cannot avail ITC of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties in terms of Section 16 r/w Section 17 of the Act as, ITC in respect of inputs as well as input services used in the construction of civil structures or immovable property are not available to the applicant as per the provisions laid down in Section 17(5)(c) and 17(5)(d).
In the matter of M/s Swan LNG Pvt. Ltd.
(2021) TaxCorp(IDT) 4562 (AAR)
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The condition of with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under Article 243W of the Constitution would apply to both authorities whether set up by an Act of Parliament or a State Legislature or established by any Government.
In the matter of Nirma University
(2021) TaxCorp(IDT) 4561 (AAR)
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Seat adjuster, being an accessor of the seat, does not fall under the Heading 9401 but shall be rightly classified under the Heading 8708.
In the matter of Shiroki Technico India Private Limited
(2021) TaxCorp(IDT) 4560 (AAR)
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It cannot be concluded that the custom bonded warehouses are used exclusively only for storage of agriculture produce and are not used for storage of non-agriculture produce.
In the matter of Shri Sai Pest Control
(2021) TaxCorp(IDT) 4559 (AAR)
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All the products manufactured and supplied by the Applicant except Grow bags shall fall under Heading 39269099 while, Grow bags shall fall under 39232990 of the Customs Tariff Act, implies that HDPE Tarpaulin and Grow bags shall be taxable at 18%.
In the matter of Gujarat Raffia Industries
(2021) TaxCorp(IDT) 4558 (AAR)
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Activity is sale of goods by applicant in the form of equipment/infrastructure for operating the outlet for the purpose of running the TEAPOST outlet on a commercial basis, covered under supply in terms of section 7.
In the matter of Tea Post Pvt. Ltd.
(2021) TaxCorp(IDT) 4557 (AAR)
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Though the product’s width is not exceeding 30 cm, however, it does not meet the definition of narrow woven fabric of being provided with selvages, as elaborated above and hence, would not be considered a narrow woven fabric.
In the matter of Rajivkumar Giriraj Bansal
(2021) TaxCorp(IDT) 4556 (AAR)
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Applicant is left with no option but to charge/pay GST on the entire amount received from clients.
In the matter of Gujarat Industrial Security Force Society
(2021) TaxCorp(IDT) 4555 (AAR)
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Since the location of the applicant supplier is in Gujarat and both the supplier as well as the place of supply of service is in Gujarat, the supply of services would be considered akin to intra- state supply of services and would be liable to CGST and SGST as per Section 9(1) of the CGST Act, 2017.
In the matter of Dharmshil Agencies
(2021) TaxCorp(IDT) 4554 (AAR)
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Notional interest earned on the security deposit is not to be included to the total rental income.
In the matter of Midcon Polymers Pvt. Ltd
(2021) TaxCorp(IDT) 4553 (AAR)
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The recipient of service in the instant case is located outside India, and as per Sec. 13 of the IGST Act, where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services.
In the matter of Sagar Powertex Pvt. Ltd.
(2021) TaxCorp(IDT) 4548 (AAR)
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The provision of canteen services through third party exclusively for employees in the factory will fall under business under clause (b) of section 2(17) as a transaction incidental or ancillary to the main business.
In the matter of Amneal Pharmaceuticals Pvt. Ltd.
(2021) TaxCorp(IDT) 4547 (AAR)
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This transaction of the employer agreeing to the obligation of tolerating an act on the part of the employee, for payment of a sum, will be covered under Clause 5(e) to Schedule II to CGST Act 2017, as a declared service.
In the matter of Amneal Pharmaceuticals Pvt. Ltd.
(2021) TaxCorp(IDT) 4546 (AAR)
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Here, the goods have not crossed the Indian customs frontier and as such it is clear that the goods are not physically available in the Indian territory and when the goods are not physically available in the Indian territory, the question of taking goods out of India does not arise, thus, the subject transaction does not qualify as export of goods.
In the matter of SPX Flow Technology (India) Pvt. Ltd.
(2021) TaxCorp(IDT) 4541 (AAR)
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